HSN Code | Description of Service | GST Rate |
---|---|---|
9973 |
Leasing or rental services without operator | |
99732 |
Leasing or rental services concerning other goods |
|
997321 |
Leasing or rental services concerning televisions, radios, video cassette recorders and related equipment and accessories (Home entertainment equipment)This service code includes: - leasing, renting or hiring services concerning all kinds of electrical and electronic home entertainment equipment, such as stereo systems, tape decks, televisions, radios, video cassette recorders and similar equipment - leasing, renting or hiring services concerning pre-recorded records, sound cassettes, compact disks and similar accessories |
|
997322 |
Leasing or rental services concerning video tapes and disks (Home entertainment equipment)This service code includes: - leasing, renting or hiring services concerning pre-recorded videotapes, CD's and DVDs for use in home entertainment equipment, predominantly for home entertainment - leasing, renting or hiring services concerning video games |
|
997323 |
Leasing or rental services concerning furniture and other household appliancesThis service code includes: - leasing, renting or hiring services concerning furniture (incl. mattresses and mattress supports), household appliances, whether or not electrical, such as refrigerators, washing machines, room air- conditioners, fans, toasters, mixers, kitchen and tableware, etc. - leasing, renting or hiring services concerning crockery, cutlery, ornaments |
|
997324 |
Leasing or rental services concerning pleasure and leisure equipment.This service code includes: - leasing, renting or hiring services concerning pleasure and leisure equipment, such as bicycles, snow skis, ice skates, gliders, hang gliders, water sports equipment (e.g., surfboards, water-skis), pleasure craft (canoes, sailboat and other pleasure boats), other sport equipment (e.g., golf clubs, equipment for playing field games, racquet games, etc.), saddle-horses, camping equipment, etc. |
|
997325 |
Leasing or rental services concerning household linen.This service code includes leasing, renting or hiring services concerning household linen |
|
997326 |
Leasing or rental services concerning textiles, clothing and footwear.This service code includes: - leasing and renting of textiles, clothing and footwear - renting of formal wear, costumes, clothing and related accessories such as jewellery, hats, wigs, etc. This service code does not include: - uniform supply /cleaning services, cf.999719 |
|
997327 |
Leasing or rental services concerning do-it-yourself machinery and equipmentThis service code includes: - rental, leasing or hiring services concerning machinery and equipment for home and garden use, including lawnmowers - rental, leasing or hiring services concerning machinery and equipment used by amateurs or as a hobby, e.g., tools for home repairs |
|
997329 |
Leasing or rental services concerning other goodsThis service code includes: - leasing or rental services concerning books, journals and magazines, cameras, photo equipment, binoculars and other optical goods, flowers and plants, watches and clocks, etc., musical instruments - leasing, renting or hiring services concerning medical equipment (crutches) and paramedical equipment - renting of equipment for parties and other social events, such as weddings |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).